Miami has basically played an extra season (just shy of 82 playoff games) since the formation of the Big Three, but the players never get tired of getting to this point in the year.

They play to have a shot at collecting rings, so the grind is just the cost of doing business.

Asked before Tuesday’s Game 3 against San Antonio if being in the Finals is still as fun as it was three years ago, when Miami lost to Dallas, or two years ago, when the Heat beat Oklahoma City Thunder, Heat forward LeBron James did not take long to reply.

“Once the game starts (it is),” James said. “All the other stuff (the media obligations, the criticism fired his way no matter what he does) can be taxing at times, I’m just being honest, but I still always (feel) blessed and honoured to be able to be in this position. It means I’m doing something right. And then to be able to go on the floor and show what I’m able to do. Everything has it’s ups and downs, it’s way more ups than downs.”

And James has had way more ups than downs in these Finals, absolutely torching the Spurs when he is on the court.

In the opening two games, Miami outscored the Spurs by 11 points with James on the floor — including 30-17 when he was on but both Dwyane Wade and Chris Bosh were on the bench. But when James sat, the Spurs went to work, outscoring Miami 68-44.

It goes without saying that neither team would have a collection of rings — that will grow by one for one side — without their leaders James and Tim Duncan.

If the rest of the league was polled, it is doubtful many other leaders would get more votes than James and Duncan.

“Yeah, absolutely different personalities, but they have winning mentalities,” said Heat head coach Erik Spoelstra pre-game Tuesday.

“I don’t know Tim Duncan. I just see how he’s had an impact for almost two decades, but you have to be incredibly gifted and you have to be dedicated to your craft. At some point in your career you have to reinvent yourself. It starts with your lifestyle and what you’re doing off the court, and how you’re preparing for an 82-game grind.

“He looks as fit now as he did, arguably, in his early 20s. But probably you could make a case that both of them understand the big picture of winning and what it takes, and all the different roles that play a part in it as much as anybody.”

Duncan does not play the minutes he once did and is no longer the first option on offence, but the extra rest seems to do wonders for his efficiency. His advanced stats rival those from his early years and he has shown no problems playing deep into June, despite being 38 years old.

We will see if James can say the same a decade from now.

Meanwhile, in part to better match up with James, the Spurs benched normal starting centre, 7-footer Tiago Splitter, in favour of 6-foot-8 jack of all trades, Boris Diaw.

Diaw had considerable success slowing down James in the Finals last season, but had not been able to carry that over through the first two games this time around. But Splitter had only been able to assert his size advantage in brief spurts and could not keep up with the smaller Heat players at the other end, prompting the change.

While it can be risky to mess with a starting group — which also alters the second unit — the Spurs are quite used to such adjustments by Popovich. San Antonio has used 32 different starting lineups this season and Manu Ginobili has said the key reserves feel that they are starters as well. As long as Duncan, Tony Parker and Kawhi Leonard are part of the opening five, the Spurs are OK. The rest of them are basically interchangeable.

Miami’s rotation has been far more consistent, with only the third big man spot alongside James and Bosh fluctuating much.

Duncan and James both have winning mentalities

Miami has basically played an extra season (just shy of 82 playoff games) since the formation of the Big Three, but the players never get tired of getting to this point in the year.

They play to have a shot at collecting rings, so the grind is just the cost of doing business.

Asked before Tuesday’s Game 3 against San Antonio if being in the Finals is still as fun as it was three years ago, when Miami lost to Dallas, or two years ago, when the Heat beat Oklahoma City Thunder, Heat forward LeBron James did not take long to reply.

“Once the game starts (it is),” James said. “All the other stuff (the media obligations, the criticism fired his way no matter what he does) can be taxing at times, I’m just being honest, but I still always (feel) blessed and honoured to be able to be in this position. It means I’m doing something right. And then to be able to go on the floor and show what I’m able to do. Everything has it’s ups and downs, it’s way more ups than downs.”